{ "article": { "LEGIARTI000046858921": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L312-105", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046858921", "URL": "article/LEGI/ARTI/00/00/46/85/89/LEGIARTI000046858921.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595154", "@num": "37", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGISCTA000044598179", "#text": "Code des impositions sur les biens et services - Titre VIII : CONTRÔLE, RECOUVREMENT ET CONTENTIEUX (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603601", "@fin": "2999-01-01", "#text": "Section 8 : Contrôle, recouvrement et contentieux", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603893", "@fin": "2999-01-01", "#text": "Chapitre II : ÉNERGIES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044603599", "@fin": "2999-01-01", "@num": "L312-105", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046858921", "@fin": "2023-01-01", "@num": "L312-105", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les règles relatives au contrôle, au recouvrement et au contentieux de l'accise sur les énergies sont déterminées par les dispositions du titre VIII du livre Ier et par celles de la présente section.

" } }, "LEGIARTI000044595154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044595154", "URL": "article/LEGI/ARTI/00/00/44/59/51/LEGIARTI000044595154.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046858921", "@num": "L312-105", "#text": "Code des impositions sur les biens et services - art. L312-105 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044875826", "#text": "Code des impositions sur les biens et services - Paragraphe 2 : Déplacement à des fins commerciales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044603005", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe 2 : Option forfaitaire trimestr... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044875843", "#text": "Code des impositions sur les biens et services - Sous-Paragraphe unique : Véhicules dont les fra... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044875828", "#text": "Code des impositions sur les biens et services - Sous-section 2 : Déplacement à des fins commerc... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875780", "@num": "L311-11", "#text": "Code des impositions sur les biens et services - art. L311-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875819", "@num": "L311-12", "#text": "Code des impositions sur les biens et services - art. L311-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875817", "@num": "L311-13", "#text": "Code des impositions sur les biens et services - art. L311-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875815", "@num": "L311-14", "#text": "Code des impositions sur les biens et services - art. L311-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875813", "@num": "L311-15", "#text": "Code des impositions sur les biens et services - art. L311-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044839191", "@num": "L311-15-1", "#text": "Code des impositions sur les biens et services - art. L311-15-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875811", "@num": "L311-16", "#text": "Code des impositions sur les biens et services - art. L311-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875809", "@num": "L311-18", "#text": "Code des impositions sur les biens et services - art. L311-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875807", "@num": "L311-19", "#text": "Code des impositions sur les biens et services - art. L311-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875805", "@num": "L311-20", "#text": "Code des impositions sur les biens et services - art. L311-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875803", "@num": "L311-21", "#text": "Code des impositions sur les biens et services - art. L311-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875801", "@num": "L311-22", "#text": "Code des impositions sur les biens et services - art. L311-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875799", "@num": "L311-23", "#text": "Code des impositions sur les biens et services - art. L311-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875797", "@num": "L311-24", "#text": "Code des impositions sur les biens et services - art. L311-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875795", "@num": "L311-28", "#text": "Code des impositions sur les biens et services - art. L311-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875793", "@num": "L311-29", "#text": "Code des impositions sur les biens et services - art. L311-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875791", "@num": "L311-34", "#text": "Code des impositions sur les biens et services - art. L311-34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875789", "@num": "L311-35", "#text": "Code des impositions sur les biens et services - art. L311-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875787", "@num": "L311-39", "#text": "Code des impositions sur les biens et services - art. L311-39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875821", "@num": "L311-7", "#text": "Code des impositions sur les biens et services - art. L311-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des impositions sur les biens et services - art. L312-105 (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000044875778", "@num": "L312-35", "#text": "Code des impositions sur les biens et services - art. L312-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875776", "@num": "L312-37", "#text": "Code des impositions sur les biens et services - art. L312-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875774", "@num": "L312-48", "#text": "Code des impositions sur les biens et services - art. L312-48 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835125", "@num": "L312-57-1", "#text": "Code des impositions sur les biens et services - art. L312-57-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835131", "@num": "L312-57-2", "#text": "Code des impositions sur les biens et services - art. L312-57-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875772", "@num": "L312-64", "#text": "Code des impositions sur les biens et services - art. L312-64 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835291", "@num": "L312-70-1", "#text": "Code des impositions sur les biens et services - art. L312-70-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875824", "@num": "L312-90", "#text": "Code des impositions sur les biens et services - art. L312-90 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875859", "@num": "L313-24", "#text": "Code des impositions sur les biens et services - art. L313-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875861", "@num": "L313-25", "#text": "Code des impositions sur les biens et services - art. L313-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des impositions sur les biens et services - art. L313-25 (VD)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000044875836", "@num": "L313-43", "#text": "Code des impositions sur les biens et services - art. L313-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875834", "@num": "L313-44", "#text": "Code des impositions sur les biens et services - art. L313-44 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840243", "@num": "L313-44-1", "#text": "Code des impositions sur les biens et services - art. L313-44-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805423", "@num": "L314-25", "#text": "Code des impositions sur les biens et services - art. L314-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875832", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875830", "@num": "L314-36", "#text": "Code des impositions sur les biens et services - art. L314-36 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840403", "@num": "L314-36-1", "#text": "Code des impositions sur les biens et services - art. L314-36-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603003", "@num": "L421-112", "#text": "Code des impositions sur les biens et services - art. L421-112 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844366", "@num": "L421-113", "#text": "Code des impositions sur les biens et services - art. L421-113 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602999", "@num": "L421-114", "#text": "Code des impositions sur les biens et services - art. L421-114 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602997", "@num": "L421-115", "#text": "Code des impositions sur les biens et services - art. L421-115 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602995", "@num": "L421-116", "#text": "Code des impositions sur les biens et services - art. L421-116 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602993", "@num": "L421-117", "#text": "Code des impositions sur les biens et services - art. L421-117 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602991", "@num": "L421-118", "#text": "Code des impositions sur les biens et services - art. L421-118 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875856", "@num": "L422-14", "#text": "Code des impositions sur les biens et services - art. L422-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044841421", "@num": "L422-25-1", "#text": "Code des impositions sur les biens et services - art. L422-25-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044840580", "@num": "L422-26-1", "#text": "Code des impositions sur les biens et services - art. L422-26-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875854", "@num": "L422-40", "#text": "Code des impositions sur les biens et services - art. L422-40 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875782", "@num": "L423-43", "#text": "Code des impositions sur les biens et services - art. L423-43 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624908", "@num": "8", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044595080", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions finales", "@debut": "2021-12-30" } ] }, "@cid": "JORFTEXT000044590225", "@nor": "ECOE2120672R", "@num": "2021-1843", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044590225", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne", "@debut": "2021-12-30", "@id_txt": "LEGITEXT000044594784", "@c_titre_court": "Ordonnance n°2021-1843 du 22 décembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-12-29", "@date_signature": "2021-12-22", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044595154", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872871", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044590267", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nSct. Sous-section 2 : Déplacement à des fins commerciales, Sct. Paragraphe 2 : Déplacement à des fins commerciales, Art. L312-90 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L311-15-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
Art. L312-105, Art. L313-43, Art. L313-44, Art. L314-35, Art. L314-36 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L313-44-1 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L314-36-1 \n
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L314-25 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nSct. Sous-Paragraphe unique : Véhicules dont les frais sont pris en charge par des entreprises \n
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
\nSct. Sous-Paragraphe 2 : Option forfaitaire trimestrielle pour les véhicules de tourisme, Art. L421-118, Art. L421-117, Art. L421-116, Art. L421-115, Art. L421-114, Art. L421-112 \n
\n

A abrogé les dispositions suivantes :

-Code des impositions sur les biens et services
Art. L312-106, Art. L421-113\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L422-14, Art. L422-40 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L422-26-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L313-24, Art. L313-25 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L422-25-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L423-43, Art. L311-11, Art. L312-35, Art. L312-37, Art. L312-48, Art. L312-64 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L312-70-1 \n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L311-7, Art. L311-12, Art. L311-13, Art. L311-14, Art. L311-15, Art. L311-16, Art. L311-18, Art. L311-19, Art. L311-20, Art. L311-21, Art. L311-22, Art. L311-23, Art. L311-24, Art. L311-28, Art. L311-29, Art. L311-34, Art. L311-35, Art. L311-39 \n
\n

A créé les dispositions suivantes :

-Code des impositions sur les biens et services
\nArt. L312-57-1, Art. L312-57-2\n
\n

\n
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Article L312-105 AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/2024 au 01/01/2023 (Code des impositions sur les biens et services)